Capital gains tax: Demerger of foreign company - cost base of shares received - Australian resident shareholder

Dividend: Shares received from demerger of foreign company - Australian resident shareholder

Primary Production Income - special dividends

Superannuation Guarantee Scheme: attributed personal services income

Deductibility of vaccination expenses - sole trader

Deductibility of Vaccination Expenses - employers

Deductions and expenses: Investment expenses (Non-profit organisation)

Funds received by political parties from the Australian Electoral Commission

Disposal of trading stock - transfer to amalgamated entity

GST and input tax credits for payment of superannuation supervisory levy

Forced disposal of livestock - drought conditions

Capital works: deductions for current year use based on intended use at the time of completion of construction

Theft of a depreciating asset - involuntary disposal

Insurance proceeds where a depreciating asset is lost or destroyed

Assessability of a Grant under the Dairy Regional Assistance Program

Capital gains tax: Small business relief - active asset - poker machine entitlement

Capital gains tax: Small business relief - replacement asset acquired by different entity

Capital gains tax: Small business relief - active asset - freehold of a hotel

Cash payment to shareholder: Application of section 45B

Capital Gains Tax - Averaging